But the device is finally here (dubbed the "SUR40"), and you can buy one for the lowly price of $8,400 USD (roughly 17 10-inch iPads).

I. SUR40 Hardware and Software

That's actually about what you'd expect if you considered the LCD the driving factor on price and assumed linear scaling in cost per square inch. You get roughly 685 in2 out of the 40-inch (diagonal) 1,920x1,080 (16:9) display, compared to 45 in2 for the iPad's 1024x768 (4:3) 9.7-inch display. The display features an 8 ms response time and 300 cd/m2 brightness.

Inside, it packs an AMD Athlon X2 Dual-Core 245e (2.9GHz), a 45 watt (low power) Phenom II processor which debuted in May 2010. The GPU is also provided by AMD and is an AMD HD6750M, a low-power mobile GPU that in benchmarks performs roughly between an NVIDIA Corp. (NVDA) GeForce GT 540M and GT 550M.

The operating system du jour is Windows 7, with the Surface 2.0 software built on top of it (Surface 1.0: Vista; Surface 2.0: Windows 7). This is an identical configuration to the model showed off at CES 2011. Microsoft offers a Surface SDK, allowing third party app makers to develop commercial solutions and businesses to develop internal touch-software.

II. Target Audience

Prices vary slightly outside the U.S. A Microsoft spokeswoman explains, "The Samsung SUR40 will be distributed via the Samsung distribution channel and the estimated street price will be $8,400 in the U.S. for the base unit. Outside of the U.S., pricing will vary based on country-specific duties, taxes and fees."

At the price point Microsoft is clearly targeting the device primarily at business and educational users, though a few cash-endowed enthusiasts may jump at the novelty of owning the world's biggest multi-touch device. Microsoft's press release suggest the device can be displayed as a table (perhaps in a lobby or meeting room); as a wall-hanging device; or even in an angle kiosk enclosure.

Microsoft sees the Surface as the ideal collaborative business device. [Source: Microsoft]

Microsoft suggests it already has received deployment promises from multiple interested business, writing:

Automotive, education, finance, healthcare, hospitality, and retail are just some of the industries that will soon be able to take advantage of Samsung SUR40’s PixelSense technology, new, sleeker form factor and horizontal and vertical orientation options. Many new and existing customers, such as Aéroports de Paris, Dassault Aviation, Fujifilm Corp. and Royal Bank of Canada, have big plans for the Samsung SUR40 and are preparing to deploy units in locations early next year.